Accounting for annual bonuses in average earnings. Features of the annual bonus

Annual bonuses must be taken into account when determining average earnings for calculating vacation pay and temporary disability benefits. But the order of their accounting is different.

A bonus is part of the employee’s salary (Part 1 of Article 129 of the Labor Code of the Russian Federation), part of the company’s expenses (Article 255 of the Tax Code of the Russian Federation). The bonus is also one of the payments taken into account when determining average earnings. Moreover, the procedure for accounting for it is different for different cases of calculating average earnings:

- according to labor legislation;

— legislation on social insurance and benefits.

Cases of maintaining average earnings according to the norms of the Labor Code

The Labor Code provides for various cases in which the employee retains his average earnings. These include, in particular:

— vacation (Article 114 of the Labor Code of the Russian Federation);

— business trip (Article 167 of the Labor Code of the Russian Federation);

— study leave (Part 1 of Article 173 of the Labor Code of the Russian Federation);

— staff reduction (Part 1 of Article 178 of the Labor Code of the Russian Federation);

— fulfillment of military duty (parts 1 and 2 of Article 170 of the Labor Code of the Russian Federation, clause 2 of Article 5 of the Federal Law of March 28, 1998 N 53-FZ “On Military Duty and Military Service”), etc.

Taking into account the annual bonus when calculating vacation pay

Let's look at the procedure for accounting for annual bonuses using the example of calculating average earnings for vacation pay.

Conditions for taking into account the annual bonus when calculating average earnings

When calculating average earnings, the accountant must take into account the annual bonus, in respect of which the conditions specified in the letter of Rostrud dated February 13, 2007 N 317-6-1 are met:

— provided for by the company’s remuneration system;

- appointed for labor achievements (not for an anniversary or holiday);

- for the previous year.

For example, when calculating vacation pay in 2013, you need to take into account the annual bonus provided by the remuneration system, accrued to the employee for 2012 for success at work.

If all conditions are met, it does not matter when the premium was awarded. The month of bonus accrual may not fall within the billing period (sub-clause “n” clause 2 and clause 15 of the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922, hereinafter referred to as the Regulations on Average Earnings) .

Example 1. Employee of the company “Taste of Bread” O.O. Bagetov is planning a vacation from January 20 to February 2, 2014. In the billing period - from January 1 to December 31, 2013 - he was accrued:

- in December 2013 - a bonus in the amount of 25,000 rubles. based on the results of work for 2013.

We will calculate the amount of average daily earnings and the amount of vacation pay if the billing period has been worked O.O. Bagetov completely.

Solution. When calculating average earnings, the accountant will take into account the employee’s salary in the billing period and the annual bonus for 2013.

The bonus based on the results of work for 2012 is not included in the calculation, despite the fact that it was accrued in the billing period.

Average daily earnings O.O. Bagetov is equal to 1023.24 rubles. [(28,000 rub. x 12 months + 25,000 rub.) : 12 months. : 29.4].

Three days before the start of his vacation, he will receive vacation pay in the amount of 14,325.36 rubles. (1023.24 rubles x 14 calendar days).

If the annual bonus is accrued after the payment of vacation pay, you need to recalculate the average earnings taking into account the amount of the bonus and add an additional payment (letter of Rostrud dated 05/03/2007 N 1253-6-1).

Example 2. Let's change the condition of example 1. O.O. In the billing period - from January 1 to December 31, 2013 - Bagetov was accrued:

- monthly - salary in the amount of 28,000 rubles;

— in March — bonus of 20,000 rubles. based on the results of work for 2012.

Bonus based on the results of work for 2013 in the amount of 25,000 rubles. accrued to the employee in February 2014.

Solution. We will calculate the amount of average daily earnings, the amount of vacation pay and the amount of additional payment to vacation pay.

When calculating average earnings, the accountant will only take into account the employee’s salary in 2013.

Average daily earnings O.O. Bagetov is equal to 952.38 rubles. [(RUB 28,000 x 12 months) : 12 months. : 29.4].

Three days before the vacation, he will receive vacation pay in the amount of 13,333.32 rubles. (952.38 rubles x 14 calendar days).

Since after the vacation the employee was awarded a bonus based on the results of work for 2013 in the amount of 25,000 rubles, the accountant will recalculate the vacation pay. Their amount will be equal to 14,325.4 rubles. [(28,000 rub. x 12 months + 25,000 rub.) : 12 months. : 29.4 x 14 calendars. days].

You need to add 992.08 rubles. (RUB 14,325.4 - RUB 13,333.32).

If the employee has not fully worked the billing period

How to take into account the annual bonus if the billing period has not been fully worked out or the periods listed in paragraph 5 of the Regulations on Average Earnings have been excluded from it?

The premium is taken into account in the full amount. If the billing period is not fully worked out, the annual bonus is taken into account in full if two conditions are simultaneously met (paragraph 6, clause 15 of the Regulations on Average Earnings):

— it is accrued in proportion to the time actually worked in the bonus period (calendar year);

— the bonus period completely coincides with the calculation period. This coincidence occurs when the event associated with maintaining average earnings begins in January. The bonus period and calculation period are from January 1 to December 31 of the previous year.

Example 3. Employee of the Taste of Bread company E.E. Struklova is scheduled to go on vacation from January 9 to January 19, 2014. In the billing period - from January 1 to December 31, 2013 - it was:

In the billing period E.E. Struklova was awarded:

— salary in the amount of 201,600 rubles;

- in March 2013 - a bonus in the amount of 15,000 rubles. based on the results of work for 2012;

- in December 2013 - a bonus in the amount of 20,000 rubles. based on the results of work for 2013, accrued without taking into account the actual time worked in the bonus period - from January 1 to December 31, 2013.

Annual bonuses are paid based on the bonus regulations adopted by the company.

How much should the annual bonus be taken into account when calculating vacation pay?

Solution. When calculating average earnings, the accountant will take into account payments accrued by E.E. Struklova in the billing period, and an annual bonus for 2013.

The billing and bonus periods are the same. However, the bonus was accrued without taking into account the actual time worked in the bonus period, so its amount must be recalculated in proportion to the time worked by the employee in the billing period to be taken into account in average earnings.

In the billing period E.E. Struklova actually worked 223 working days.

In calculating the average daily earnings, the accountant will include an annual bonus in the amount of 17,911.65 rubles. (RUB 20,000: 249 work days x 223 work days).

The premium is partially taken into account. If the billing period is not fully worked out, only part of the annual bonus is taken into account in the following cases:

— the bonus period coincides with the calculated one, but the bonus is accrued without taking into account the time actually worked in the bonus period;

- the bonus period does not coincide with the calculation period or is only partially included in it.

To determine the accountable part of the annual bonus, its amount is divided by the standard number of working days according to the schedule in the billing period and multiplied by the actual number of working days worked in the billing period (letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 N 2337-17).

Example 4. Employee of the Taste of Bread company G.G. Gorbushkin goes on vacation on December 23, 2013. In the billing period - from December 1, 2012 to November 30, 2013 - he was accrued:

- from December 1, 2012 to June 31, 2013 and from August 1 to November 30, 2013 - salary in the amount of 23,000 rubles. per month;

— from July 1 to July 19, 2013 — average earnings during the business trip (15 working days) in the amount of 17,000 rubles;

- in March 2013 - a bonus in the amount of 10,000 rubles. based on the results of work for 2012, taking into account the time actually worked this year.

Solution. In the billing period according to the five-day workweek schedule there are 246 working days. In fact, the employee worked 231 working days. To determine the amount of vacation pay, we will not take into account the average earnings retained by the employee during the business trip (subparagraph “a”, paragraph 5 of the Regulations on Average Earnings). Let's take into account the amount of accrued salary - 261,000 rubles. (23,000 rubles x 11 months + 8,000 rubles), as well as an annual bonus for 2012.

Since the employee has not fully worked the pay period and it does not coincide with the bonus period, we will partially take into account the amount of the annual bonus. The accounted part is equal to 9390.24 rubles. (RUB 10,000: 246 work days x 231 work days).

The total amount of payments taken into account will be RUB 270,390.24. (RUB 261,000 + RUB 9,390.24).

The number of calendar days taken into account in the billing period will be 334.78 (11 months x 29.4 + 12 calendar days: 31 calendar days x 29.4).

The average daily earnings for calculating vacation pay will be 807.67 rubles. (RUB 270,390.24: 334.78 calendar days).

If the billing period is fully worked out

If the billing period is fully worked out, the annual bonus is taken into account in full.

Example 5. Employee of the Taste of Bread company N.N. Chiabatov, in accordance with the vacation schedule, will go on vacation from March 3 to March 16, 2014. In the billing period - from March 1, 2013 to February 28, 2014 - he was accrued:

- monthly - salary in the amount of 26,000 rubles;

- in March 2013 - a bonus in the amount of 20,000 rubles. based on the results of work for 2012;

- in February 2014 - a bonus in the amount of 25,000 rubles. based on the results of work for 2013.

Annual bonuses are paid based on the bonus regulations adopted by the company. We will calculate the amount of average daily earnings and the amount of vacation pay if the billing period is worked by N.N. Chiabatov completely.

Solution. Despite the fact that the calculation period includes 10 months of 2013, the accountant will include the bonus based on the results of 2013 in the calculation of the average earnings saved during the employee’s vacation in full amount.

The bonus based on the results of work for 2012, accrued in the billing period - March 2013, is not included in the calculation.

Average daily earnings N.N. Chiabatova will be equal to 955.22 rubles. [(26,000 rub. x 12 months + 25,000 rub.) : 12 months. : 29.4].

Amount of vacation pay N.N. Chiabatova will be 13,373.08 rubles. (955.22 rubles x 14 calendar days).

How to take into account the annual premium when calculating benefits

The accountant calculates temporary disability benefits, maternity benefits, and monthly child care benefits based on the employee’s average earnings (Part 1, Article 14 of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity, hereinafter referred to as Law N 255-FZ).

Average earnings include all types of payments and other remuneration in favor of the employee, for which insurance contributions to the Federal Social Insurance Fund of the Russian Federation are accrued during the billing period in accordance with Federal Law of July 24, 2009 N 212-FZ (Part 2 of Article 14 of Law N 255-FZ ).

Bonuses based on the results of work for the year are taken into account in earnings in the amount of actual amounts accrued in the billing period (clause 14 of the Regulations approved by Decree of the Government of the Russian Federation of June 15, 2007 N 375).

That is, if the bonus is accrued in the billing period, it must be taken into account in the average earnings when calculating benefits, completely regardless of the amount of time worked by the employee in the billing period (letter of the Federal Social Insurance Fund of the Russian Federation dated July 10, 2008 N 02-08/07-2248P).

The calculation period for calculating benefits is two calendar years preceding the year of temporary disability, maternity leave or child care leave (Part 1, Article 14 of Law No. 255-FZ).

Thus, in order to include the annual bonus in the average earnings for calculating benefits, two conditions must be met:

— the premium is accrued in the billing period. For example, if an employee fell ill in 2013, when calculating benefits, it is necessary to take into account all annual bonuses accrued in the billing period (2011 and 2012), from which contributions to the Social Insurance Fund of the Russian Federation were paid. It does not matter for what period the bonuses were accrued (whether the bonus period is included in the calculation period or not);

— insurance contributions to the Federal Social Insurance Fund of the Russian Federation are paid from the amount of the annual premium.

Example 6. An employee of the company “Taste of Bread” O.O. Bagel was absent from work from December 9 to December 19, 2013 (11 calendar days). On December 20, 2013, she submitted a certificate of incapacity for work to the accounting department.

In the billing period - from January 1, 2011 to December 31, 2012 - O.O. Bagels were awarded:

— salary for 2011 — 216,000 rubles;

— salary for 2012 — 252,000 rubles;

- in February 2011 - a bonus in the amount of 10,000 rubles. based on the results of work for 2010;

- in December 2011 - bonus in the amount of 14,000 rubles. based on the results of work for 2011;

- in December 2012 - bonus in the amount of 18,000 rubles. based on the results of work for 2012.

Solution. To calculate temporary disability benefits, you need to calculate the employee’s average daily earnings. When calculating it, you should take into account all bonuses accrued in the billing period - 10,000, 14,000 and 18,000 rubles.

The amount of payments for each calendar year should not exceed the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation:

— in 2011 — 463,000 rubles;

— in 2012 — 512,000 rubles.

Payments accrued by O.O. Bagels in 2011 are 240,000 rubles. (RUB 216,000 + RUB 10,000 + RUB 14,000). This is less than 463,000 rubles, so we will take them into account in the full amount.

In 2012, 270,000 rubles were accrued in favor of the employee. (RUB 252,000 + RUB 18,000). This is less than 512,000 rubles.

The average daily earnings of an employee is 698.63 rubles. [(RUB 240,000 + RUB 270,000) : 730].

Since the work experience of O.O. Bagel is more than 8 years old, she must be paid benefits in the amount of 100% of average earnings (clause 1, part 1, article 7 of Law No. 255-FZ).

The temporary disability benefit is 7,684.93 rubles. (698.63 rubles x 11 calendar days).

How does the bonus accrual date affect the calculation of vacation pay?

How many bonuses can be included in the calculation?

How much can the premium be taken into account?

Quarterly and semi-annual bonuses are taken into account when calculating vacation pay. The procedure for their accounting is specified in the Regulations on the specifics of the procedure for calculating average wages, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Regulations on Average Earnings).

Prizes should be:

Provided for by the remuneration system (clause "n" clause 2 of the Regulations on Average Earnings);

Accrued in the billing period (paragraph 3, clause 15 of the Regulations on average earnings).

Bonus in the remuneration system

A bonus accrued to an employee within the framework of the remuneration system means that the procedure for its appointment is established (Part 2 of Article 135 of the Labor Code of the Russian Federation):

Collective agreement (agreement);

An employment contract, an additional agreement thereto;

Local regulations. This may be a wage provision or a bonus provision.

Bonuses assigned only on the basis of the director’s order are not taken into account when calculating vacation pay.

The award date matters

Quarterly and semi-annual bonuses should be taken into account when calculating vacation pay if they are actually accrued in one of the months of the billing period.

If the bonus is accrued in a month that is not included in the billing period, it cannot be taken into account (paragraph 3, clause 15 of the Regulations on Average Earnings). It does not matter whether the months for which the bonus was accrued are included in the billing period or not.

Please note: Unlike quarterly and semi-annual bonuses, the annual bonus (remuneration for length of service) is taken into account when calculating average earnings, regardless of the date of accrual.

Example 1. Choosing which quarterly bonuses to take into account when calculating vacation pay

E.Yu. Stepanov goes on vacation from July 7, 2015 for 14 calendar days. The billing period is from July 1, 2014 to June 30, 2015.

Quarterly bonuses are paid to employees based on the provision on bonuses for fulfilling the plan based on the results of the quarter.

During this billing period, four quarterly bonuses were awarded:

The accountant can take into account all four quarterly bonuses when calculating vacation pay.

Moreover, it does not matter that one bonus period (2nd quarter of 2014) is not included in the calculation period.

If the bonus for the second quarter of 2015 is accrued on July 31, 2015, it cannot be taken into account. Since this payment was not accrued in the billing period. Although the bonus period (Q2 2015) is included in the billing period.

The number of awards taken into account is limited

The calculation period for calculating average earnings is 12 months. The number of bonuses for each individual indicator should not exceed the number of periods for which bonuses are awarded in the billing period.

Over a 12-month period, an employee can be awarded four quarterly or two semi-annual bonuses for one indicator.

The company may have its own bonus system. For example, bonuses can be accrued every 1.5 months, then there will be 8 of them in the billing period (12 months: 1.5 months).

Example 2. Counting the number of bonuses

Let's use the conditions of example 1 and make only some changes. The bonus for the second quarter of 2015 was accrued on June 30, 2015.

What bonuses must be taken into account when calculating vacation pay?

Solution. The settlement period was from July 1, 2014 to June 30, 2015 - 12 months; instead of four, five quarterly bonuses were accrued, namely:

In the calculation of vacation pay, you can include no more than four quarterly bonuses for the same indicator (12 months: 3 months).

The company decides independently which premium not to include in the calculation. It is better to prescribe in the company’s local regulations the rules for choosing from the total number of bonuses those that will be taken into account.

For example, large in size or latest in accrual date.

Note. One-time bonus for long-term work

The duration of the bonus period may exceed the duration of the billing period. For example, in the billing period, an employee was awarded a bonus for a period of work lasting 18 months. When calculating vacation pay, we will take into account only 12/18 parts of this bonus.

In our example, the bonus for the second quarter of 2014 is not taken into account. We will not include it in the calculation.

Thus, four quarterly bonuses will be taken into account in the calculation of vacation pay, in particular:

For the third quarter of 2014;

For the fourth quarter of 2014;

For the first quarter of 2015;

For the second quarter of 2015

Bonuses are taken into account in full amount

How much should quarterly and semi-annual bonuses be taken into account? It is not always possible to include the full amount of the accrued bonus in the calculation of vacation pay.

Quarterly and semi-annual bonuses are taken into account when calculating vacation pay fully only in the following cases (paragraph 5, clause 15 of the Regulations on average earnings, Letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 N 2337-17):

The billing period has been fully worked out, there were no excluded periods;

The billing period was not fully worked out or there were excluded periods, but bonuses were accrued in proportion to the time worked.

Let's explain the terms.

The billing period has been fully worked out- this means that the employee was registered with the company for the entire billing period.

Let's assume that an employee joined the company seven months before going on vacation. In this case, it is considered that the billing period (12 months) has not been fully worked out.

Excluded periods- these are the days that are excluded from the billing period. They are indicated in clause 5 of the Regulations on Average Earnings. For example, days of temporary disability, maternity leave, etc. are excluded.

Both the days themselves and payments for these days are excluded.

Example 3. The employee was registered with the company for the entire billing period. I was sick for part of the billing period and was on vacation

The company's bonus regulations provide for quarterly bonuses in the amount of salary; they are accrued in proportion to the time worked. Accrual date - last date of the bonus quarter:

Employee salary - 50,000 rubles.

Solution. The billing period was from July 1, 2014 to June 30, 2015, and included four bonuses: for the third and fourth quarters of 2014 and for the first and second quarters of 2015.

Quarterly bonuses are calculated in proportion to the number of working days actually worked. Their calculation is given in table. 1 on p. 27.

Table 1

Calculation of quarterly bonuses in proportion to the number of working days actually worked

Premium Quarter	Number of working days		Amount of quarterly bonus, rub.
Premium Quarter		actually	Amount of quarterly bonus, rub.




Total			178 375,94

Thus, when calculating the average salary of an employee, the accountant must take into account the full amount of quarterly bonuses - 178,375.95 rubles. (RUB 42,424.24 + RUB 41,406.25 + RUB 44,545.45 + RUB 50,000).

We take into account part of the premium

It is rare when two circumstances coincide: the billing period has been fully worked out, and there were no excluded periods. As a rule, either the billing period has not been fully worked out, or there were excluded periods in it.

The billing period was fully worked out, but there were excluded periods

The employee was registered with the company throughout the entire pay period. If there were excluded days in the billing period, and the bonus was accrued without taking into account the time worked, only part of it can be taken into account. This part is calculated in proportion to the actual time worked.

Example 4. The employee was registered with the company throughout the entire billing period. Bonuses are calculated without taking into account time worked

The employee's salary is 50,000 rubles. per month.

The company's bonus regulations provide for the accrual of semi-annual bonuses in the amount of 20,000 rubles to employees. Bonuses are calculated without taking into account time worked on December 31 and June 30.

The billing period was fully worked out, but there were excluded periods:

From August 4 to August 31, 2014 - was on annual paid leave for 28 calendar days;

From December 22 to 31, 2014 (10 calendar days) and from March 20 to 31, 2015 (12 calendar days) - I was sick.

Solution. Let's determine the amount of payments to be taken into account

Salary accrued by A.T. Pugov in the billing period, is shown in table. 2 below.

Table 2

Payments in the billing period

Month of billing period	Number of working days according to schedule	Number of days actually worked according to schedule	According to salary, rub.	Semi-annual bonus, rub.	Amount per month, rub.




September









Total			515 942,03		555 942,03

Let us determine what amount of semi-annual bonuses can be taken into account when calculating vacation pay.

There are excluded days in the billing period: out of 244 working days, only 208 were worked.

The amount of payments taken into account will include part of the semi-annual bonuses, proportional to the time actually worked (Letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 N 2337-17).

It is equal to 34,098.36 rubles. [(20,000 rub. + 20,000 rub.) : 244 workers. days x 208 work. days].

Let us determine the number of calendar days in the billing period, taken into account when calculating average daily earnings

The number of calendar days in partial months was:

In August 2014 - 2.84 calendars. days ;

In December 2014 - 19.85 calendars. days ;

In March 2015 - 17.96 calendars. days .

The number of calendar days for calculating average daily earnings is 304.35 calendars. days(29.3 x 9 months + 2.84 calendar days + 19.85 calendar days + 17.96 calendar days).

Let's determine the average daily earnings.

The total amount of payments taken into account is equal to RUB 550,040.39(RUB 515,942.03 + RUB 34,098.36).

Average daily earnings - 1807.26 rub.(RUB 550,040.39: 304.35 calendar days).

Let's determine the amount of vacation pay

Vacation pay accrued in the amount RUB 50,603.28(RUB 1,807.26 x 28 calendar days).

The billing period has not been fully worked out, the bonus is accrued in a fixed amount

It is possible that a newly hired employee received the full bonus.

The bonus period in this case may be longer than the billing period. The bonus for calculating vacation pay is taken into account in proportion to the time worked, and not in the full amount.

Let's show this with an example.

Example 5. The employee was not registered with the company for the entire pay period. Bonuses are calculated without taking into account time worked

The company pays semi-annual bonuses in the amount of 12,000 rubles. regardless of time worked. The bonus is awarded on the last day of the semester.

From July 13, the employee takes leave for 10 calendar days. It is necessary to calculate the amount of her vacation pay if it is known that she was on sick leave from March 23 to March 27, 2015.

Solution. During her work, the employee received a salary for the time worked in the amount of 95,238.09 rubles. (RUB 20,000 x 4 months + RUB 20,000: 21 work days x 16 work days). In addition, she was awarded a bonus of 12,000 rubles.

Let us determine what part of the bonus falls on the bonus period actually worked. It is 10,000 rubles. (RUB 12,000: 6 months x 5 months). But the premium cannot be taken into account in this amount.

Since there was excluded time in the billing period, we will be able to take into account when calculating vacation pay only a part of 10,000 rubles, proportional to the time actually worked.

In the period from February 2 to June 30, 2015 - 101 workers. days (19 work days + 21 work days + 22 work days + 18 work days + 21 work days), the employee worked 96 work days. days (101 working days - 5 working days).

The premium can be taken into account in the amount of 9504.95 rubles. (RUB 10,000: 101 work days x 96 work days).

The total amount of payments taken into account is 104,743.04 rubles. (RUB 95,238.09 + RUB 9,504.95).

The number of calendar days taken into account in the billing period is 141.77 calendars. days .

The average daily earnings is 738.82 rubles. (RUB 104,743.04: 141.77 calendar days).

The amount of vacation pay will be 7388.20 rubles. (RUB 738.82 x 10 calendar days).

Many organizations and enterprises assign their employees a certain amount of monetary remuneration at the end of the year.

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This form of incentive is called an annual bonus. As a rule, it is appointed for the conscientious performance by the employee of his work duties and for other positive aspects in his work activity.

What is it

Financial incentives are considered to be one of the most effective methods of motivating employees. This type of bonus helps to increase labor productivity and overall planned indicators, because the employee understands that the high-quality performance of his duties will ultimately affect the final number of his annual earnings.

The annual bonus is usually calculated in February of the year following the year for which the cash bonus is assigned.

However, since the procedure and conditions for assigning an annual bonus are not directly established by current legislation, the employer has the right to establish the main provisions for the appointment in the relevant local regulations of the organization.

If the issue of the procedure and conditions for bonuses is not resolved, the employer may face the problem of the taxable base for income tax.

For employees who receive an annual bonus on cards, a payslip form is prepared.

After dismissal

Employees who have been dismissed from an enterprise or organization are entitled to an annual bonus. Regardless of the month of the current year when the dismissal was made, the employee is assigned the right to receive a bonus, but only if the conditions for bonuses provided for by the local regulations of the organization are met.

However, there are a couple of nuances here. Since the calculation and payment of the annual bonus to a director or employee are carried out after the end of the period for which it is accrued, it is impossible to pay the bonus to an employee dismissed in the current year until the end of the billing period.

Before carrying out all planned calculations for personnel bonuses, you should summarize the financial results of the enterprise for the reporting period.

At the same time, current labor legislation does not prohibit the payment of an annual bonus to dismissed employees who have fulfilled the conditions for bonuses. The employer does not have the right to deprive such an employee of his bonus or pay only partially.

How to get out of such a situation where, it would seem, the employee should receive the money due to him, but at the same time, no documentary payments can be made in principle?

The employer is obliged to pay the employee the entire amount due, but at the end of the billing period, when all the necessary documentation with the financial results of the enterprise is ready.

Thus, the employee will receive his money, but only within the time frame provided for by the relevant regulatory legal acts of the organization on the procedure and conditions for bonus payments to employees.

It is illegal to include in the regulatory documents of the enterprise the conditions that dismissed personnel are deprived of all types of monetary incentives in the event of dismissal. In such cases, the courts take the position of the employee who filed a claim in court.

Thus, the annual bonus upon dismissal of one’s own free will will be paid to the employee in any case, regardless of the date of dismissal, but only if the employee has fulfilled the conditions that imply the right to accrue an annual bonus.

Why can they be deprived?

Deprivation of a bonus, as a rule, causes a lot of negative emotions on the part of the employee, especially if the enterprise has not established regulations that clearly define bonus criteria.

If the employer fails to pay a large amount of the bonus, the matter may end up in court proceedings. Often in many organizations, decisions are made directly by the manager, based on the principles of his own desire.

An employee of an enterprise must be properly aware of his rights to monetary incentives, the procedures and timing of its accrual.

To obtain information, you must contact the employer directly and, in case of refusal to provide data, resolve the issue in court.

In most cases, in practice, employers deprive the annual bonus:

for committing a disciplinary offense (late for work, absenteeism);

for failure to meet planned performance indicators;

for other violations of the rules and regulations of labor regulations in the organization.

Deprivation of bonuses is not provided for by current labor legislation as a disciplinary measure.

Thus, any employee misconduct, directly or indirectly related to violation of labor discipline, is not grounds for deprivation of bonuses.

The actions of the head of an organization who impose deprivation of bonuses for absenteeism or tardiness are illegal and can be appealed in court.

An annual bonus is one of the best ways to reward an employee for high professionalism in work and achievement of planned targets.

When calculating, a lot of nuances are taken into account, because the employee may not fully work out the pay period while being on a business trip, vacation or sick leave.

In calculating average earnings, you can only include those bonuses that are provided for by the remuneration system. Such rules are established by paragraph 2 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
When calculating average earnings, take into account the bonuses that were accrued to the employee during the billing period (including for other periods) (clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922).
An example of calculating average earnings. For the time included in the pay period, the employee was awarded a bonus. The premium accrual date is not included in the billing period.
The organization’s collective agreement states that employees are awarded bonuses based on the results of the quarter.
In April 2015, economist A.S. Kondratiev was on a business trip. During the business trip, he retains his average salary.
The calculation period for determining average earnings for business trip days is from April 1, 2014 to March 31, 2015.
In April 2015, Kondratiev was awarded a bonus for the first quarter of 2015. Due to the fact that the quarterly bonus was accrued outside the billing period, the accountant did not take it into account when calculating average earnings.
The exception to this rule is annual bonuses. They must be taken into account as part of the average earnings for the billing period, regardless of the accrual date. In this case, only bonuses accrued for the calendar year preceding the occurrence of the event paid according to average earnings are taken into account. Such rules are established by paragraph 4 of clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. This means that if remuneration based on the results of work for the year is accrued after calculating average earnings, then it will need to be recalculated.
Advice: to avoid recalculation of average earnings, try to accrue remuneration based on the results of work for the year as early as possible. The best option is to accrue the bonus on December 31 of the current year. Then you won't have to do any recalculations.
When calculating average earnings, monthly bonuses and bonuses accrued over a period exceeding a month are taken into account differently.

Monthly bonuses

If the billing period is not fully worked out, monthly bonuses should be taken into account in full if the following conditions are simultaneously met:

If the billing period has been fully worked out, include in the calculation the bonuses accrued in the billing period, regardless of whether the period for which they were accrued is included in the billing period, and regardless of the accrual conditions.
An example of taking into account monthly bonuses when calculating average earnings. The period for which the bonus is accrued is included in the calculation
Employee of the organization E.V. Ivanova was on a business trip from March 20 to March 27, 2015. During the business trip, she retains her average salary.
The calculation period for payment of average earnings for business trip days is from March 1, 2014 to February 28, 2015.
Ivanova’s monthly salary is 15,000 rubles. Along with her salary, she is given a monthly bonus for the same month in the amount of 20 percent of her salary.
In May 2014, Ivanova was sick for 5 working days. For this month, her salary was 10,833.29 rubles. The bonus for May was calculated in proportion to the time worked. It amounted to 2166.66 rubles. (RUB 10,833.29 × 20%). The total amount of accruals for May is RUB 12,999.95. (RUB 10,833.29 + RUB 2,166.66).
The total amount of accruals for the billing period amounted to RUB 210,999.95. ((RUB 15,000 + RUB 15,000 × 20%) × 11 months + RUB 12,999.95). The accountant included this amount in the calculation of average earnings.
The total number of working days in the billing period is 247. Of these, Ivanova worked 242 days.

RUB 210,999.95 : 242 days = 871.90 rub./day.
The business trip lasted 6 working days. The average salary due to an employee during a business trip was:
RUB 871.90/day × 6 days = 5231.40 rub.
If the billing period has not been fully worked out, the accrued bonus must be recalculated in the following cases:

if the period for which the bonus is accrued is included in the calculation period, but the bonus is accrued without taking into account the time worked;

if the bonus period does not coincide with the calculation period (is not included in it) - regardless of the conditions for calculating the bonus.

Recalculate the bonus in proportion to the time the employee actually worked in the pay period. Thus, if on any days of the billing period an employee was sick (on vacation, business trip, etc.), the reduced amount of bonuses will have to be included in the calculation of average earnings. To recalculate, use the formula:

Such rules are established in paragraph 5 of clause 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
An example of taking into account monthly bonuses when calculating average earnings. The billing period has not been fully worked out. Bonuses are calculated without taking into account time worked

The bonus regulations provide for the accrual of monthly bonuses to employees in the amount of 20 percent of the monthly salary. In this case, the bonus is paid in full, regardless of how many days the employee actually worked in a particular month. Bonuses are awarded in the month following the reporting month (for January - in February, for February - in March, etc.).

From October 1 to October 7, 2014 (5 working days) Volkov was sick. In October 2014, 23 working days, of which the employee worked 18 days (23 days - 5 days). Volkov’s salary for October amounted to 19,652.26 rubles, including:
- salary for actual time worked:
20,000 rub. : 23 days × 18 days = 15,652.26 rubles;
- bonus:
20,000 rub. × 20% = 4000 rub.
The total amount of accruals for the billing period amounted to RUB 283,652.26. ((RUB 20,000 + RUB 20,000 × 20%) × 11 months + RUB 19,652.26). This amount included bonuses accrued for January-December 2014.

Since the billing period was not fully worked out and bonuses were accrued without taking into account the time worked, the accountant recalculated the amount of bonuses:
4000 rub. × 12 months : 245 days × 240 days = 47,020.41 rub.

(RUB 20,000 × 11 months + RUB 15,652.26) + RUB 47,020.41 = 282,672.67 rub.
The accountant calculated the average daily earnings as follows:
RUB 282,672.67 : 240 days = 1177.80 rub./day.

RUB 1,177.80/day × 5 days = 5889 rub.
An example of taking into account monthly bonuses when calculating average earnings. The period for which the bonus is accrued is not included in the calculation period. The billing period has not been fully worked out. Bonuses are calculated based on time worked
Organization employee V.K. Volkov was on a business trip from February 10 to 16, 2015 (5 working days). During the business trip, he retains his average salary.
The calculation period for payment of average earnings for business trip days is from February 1, 2014 to January 31, 2015.
The bonus regulations provide for the accrual of monthly bonuses to employees in the amount of 20 percent of the monthly salary. In this case, the bonus is paid based on the time actually worked by the employee. Bonuses are awarded in the month following the reporting month (for January - in February, for February - in March, etc.).
Volkov’s monthly salary is 20,000 rubles. The monthly bonus is 4,000 rubles. (RUB 20,000 × 20%).
From October 1 to October 7, 2014 (5 working days) Volkov was sick. In October 2014, 23 working days, of which the employee worked 18 days (23 days - 5 days). Volkov’s salary for June amounted to 15,652.26 rubles. (RUB 20,000: 23 days × 18 days).
The premium for October amounted to RUB 3,130.43. ((RUB 20,000 × 20%): 23 days × 18 days). It was paid to the employee in November 2014.
The total amount of accruals for the billing period amounted to RUB 282,782.69. ((RUB 20,000 + RUB 20,000 × 20%) × 11 months + RUB 15,652.26 + RUB 3,130.43). This amount included bonuses accrued for January-December 2014.
The total number of working days in the billing period is 245. Of these, Volkov worked 240 days.
In February 2014, Volkov was awarded a bonus for January 2014. Since the period for which the bonus was accrued (January 2014) is not included in the billing period (from February 1, 2014 to January 31, 2015) and the billing period has not been fully worked out, when calculating average earnings, the accountant recalculated the bonus amount as follows:
4000 rub. : 245 days × 240 days = 3918.37 rub.
The total accounted amount of premiums for the entire billing period was: RUB 47,048.80. (4000 rubles × 10 months + 3918.37 rubles + 3130.43 rubles).
The employee’s earnings for the billing period, taking into account the recalculated bonus, are:
(RUB 20,000 × 11 months + RUB 15,652.26) + RUB 47,048.80 = 282,701.06 rub.
The accountant calculated the average daily earnings as follows:
RUB 282,701.06 : 240 days = 1177.92 rub./day.
The average salary retained by Volkov for the period of his business trip was:
RUB 1,177.92/day × 5 days = 5889.60 rub.

Premiums for the same indicator

If an employee is awarded several monthly bonuses for the same indicator, check how many of them can be included in the calculation. When calculating average earnings, you can take into account no more than one such monthly bonus for each month of the billing period. This is stated in paragraph 2 of clause 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. For example, if in a billing period of 12 months, 13 monthly bonuses were awarded to an employee for the same indicator, only 12 can be taken into account of them.
Situation: which monthly bonuses should be taken into account when calculating average earnings? For the same indicator, the employee was awarded more monthly bonuses than can be taken into account.
You decide for yourself which of these bonuses to take into account when calculating your average earnings. In this case, various options are acceptable. For example, you can include in the calculation:

the highest of the prizes;

the last of the bonuses accrued in the billing period.

Specify the procedure for accounting for bonuses in the collective agreement, the Regulations on bonuses or a separate order of the manager.
An example of including 12 out of 13 monthly bonuses in the calculation of average earnings
The organization has a Regulation on Bonuses, which provides for the calculation and payment of monthly bonuses to employees in the month following the reporting month. Bonuses are paid for exceeding the plan by 30%.
The data for calculating bonuses is provided by the head of the department. In February 2014, due to the fault of the head of the department, the data for calculating bonuses was not submitted on time. Therefore, the bonus for February 2014 was accrued only in April 2014.
In April 2015, worker A.I. Ivanov was on a business trip. The calculation period for payment of average earnings during a business trip is April 2014 - March 2015. During this period, Ivanov was awarded 13 monthly bonuses for the same indicator.
When calculating average earnings, the accountant took into account only 12 bonuses. The accountant did not include the smaller bonus accrued in April 2014 in the calculation of average earnings.

Accounting for quarterly and annual bonuses

When calculating average earnings, you can take into account quarterly bonuses that are accrued in the billing period and the annual bonus for the previous calendar year (regardless of the time of its accrual). This is stated in paragraph 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
If the billing period is not fully worked out, quarterly and annual bonuses are taken into account in full when determining average earnings, if the following conditions are simultaneously met:

the period for which they are accrued (premium period) is included in the calculation;

bonuses are accrued for the actual time worked in the bonus (working) period.

If the billing period has been fully worked out, include bonuses in the calculation, regardless of whether the period for which they were accrued is included in the billing period, and regardless of the accrual conditions.
This is stated in paragraph 5 of clause 15 of the Regulations, approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922.
An example of taking into account a quarterly bonus when calculating average earnings. The period for which the bonus is accrued is not included in the calculation period. The billing period has been fully worked out
Employees of the organization are paid quarterly bonuses in the amount of 100 percent of their salary. E.V. Ivanova was awarded four quarterly bonuses in 2014, one of which was for the fourth quarter of 2013 - in February 2014.
From February 27 to March 6, 2015, Ivanova was on a business trip. While she is on a business trip, she retains her average salary.
The calculation period for payment of average earnings for business trip days is from February 1, 2014 to January 31, 2015 (12 months). All bonuses are accrued in the billing period. Ivanova worked the entire pay period. The bonus periods for three bonuses for 2014 are fully included in the calculation period. The bonus period for the bonus for the fourth quarter of 2013 is not included in the calculation period. However, since the billing period has been fully worked out, when calculating average earnings, the accountant took into account the entire amount of quarterly bonuses accrued to Ivanova in 2014.

We'll tell you how to take bonuses into account when calculating average earnings: annual, quarterly, monthly and one-time. Neither labor inspectors nor auditors from the Social Insurance Fund will be able to find fault with such a calculation.

How to take into account annual bonuses when calculating average earnings

For bonuses based on the results of work for the year, the following rule applies. Regardless of the time of accrual, the bonus paid for the previous calendar year must be taken into account when calculating vacation pay in the current year. This is determined by paragraph 15 of the Regulations approved by Decree of the Government of the Russian Federation of December 24, 2007 No. 922. That is, you can (and should!) take into account only the premium accrued for the previous calendar year. Say, in 2016, only the premium paid for 2015 is included in the calculation.

Example How to take bonuses into account when calculating average earnings. The annual bonus is accrued after the start of the holiday

Employee of Veter LLC Samokhvalov Yu.G. was on vacation from February 1 to February 14, 2016 (14 calendar days in total). The billing period is from February 1, 2015 to January 31, 2016. Let's assume that the employee has worked this period completely. The employee's salary is 25,000 rubles. It did not change during the billing period. In this case, the amount of vacation pay will be:

25,000 rub. × 12 months : 12 months : 29.3 days × 14 days = 11,945.39 rub.

Now let’s assume that in mid-February Samokhvalov was awarded a bonus based on his work in 2015. The bonus amount was 25,000 rubles.

In this case, after the employee returns from vacation, the vacation pay already issued to him must be recalculated. Their new amount will be:

(RUB 25,000 × 12 months + RUB 25,000): 12 months. : 29.3 days × 14 days = 12,940.84 rub.

Thus, the employee needs to accrue an additional 995.45 rubles. (12,940.84 - 11,945.39).

If the employee worked the entire pay period, that is, was not on vacation of any kind, was not sick, etc., then the bonus is taken into account in the amount in which it was accrued.

If the billing period is not fully worked out (which, you see, usually happens), the annual bonus is included in the calculation in the accrued amount only in two cases. Firstly, if the employee goes on vacation in January (that is, the billing period corresponds to the calendar year). And secondly, if the employee joined the company during the working year for which the bonus was paid. Moreover, in both cases, work breaks were taken into account when paying remuneration. That is, in the order on bonuses there is the following approximate wording: “The bonus is accrued taking into account labor indicators and based on the time actually worked.”

In all other situations, it is taken into account in proportion to the time worked (see diagram below).

The calculation is the same as in the case of quarterly bonuses (see next section).

How to take into account quarterly bonuses when calculating average earnings

What quarterly bonuses to consider?. When including quarterly bonuses in your calculation, keep two things in mind.

Firstly, they do not take into account bonuses whose accrual dates did not fall within the billing period. And it doesn’t matter for what period the premium was paid. For example, the billing period is from July 2015 to June 2016 inclusive. At the same time, in July 2016, the employee was awarded a bonus for the second quarter of 2016. This quarter fell completely within the billing period. However, the payment is accrued outside of it. Therefore, the bonus cannot be included in the calculation of vacation pay.

Secondly, the total duration of the periods for which quarterly bonuses and remunerations are accrued must not exceed the billing period. Thus, only four quarterly bonuses can be taken into account (4 × 3 = 12 months).

What if there are five of them? Which four should I choose? Here the choice is up to the company itself. Options could be:

take four maximum bonuses;

take into account, first of all, bonuses related to the billing period;

Calculate the average amount of premiums and multiply it by 4.

Secure your choice in the accounting policy or in the bonus regulations.

How much should quarterly bonuses be taken into account?. Let's say the billing period has not been fully worked out. In this case, the entire payment can be taken into account only when the bonus is accrued for the time actually worked.

However, there is an exception to this rule. It will not be possible to accept the bonus in full if the period for which it was accrued falls completely or partially outside the calculated period. Such a bonus is subject to recalculation in proportion to the time worked in the entire billing period (penultimate paragraph of clause 15 of the Regulations, letter of the Ministry of Health and Social Development of Russia dated June 26, 2008 No. 2337-17).

Therefore, without any adjustment, premiums paid for a period that:

fully worked out, and also falls entirely within the billing period;

not fully worked out, but entirely within the billing period; in this case, the bonus is accrued for the actual time worked.

In these two cases, it does not matter whether the other months (quarters) of the billing period have been fully worked out or not.

Example How to take bonuses into account when calculating average earnings. The billing period has not been fully worked out

Employee of Meteor LLC Petrov V.A. I have been on vacation since July 12, 2016. The billing period - from July 1, 2015 to June 30, 2016 - was not fully worked out by Petrov. During the period from August 3 to August 30, 2015, this employee was on vacation (20 working days in total).

During the billing period, Petrov was awarded four quarterly bonuses:

in July 2015 - for the second quarter of 2015 in the amount of 15,000 rubles;

in October 2015 - for the third quarter of 2015 in the amount of 11,000 rubles. (the bonus is calculated taking into account the actual time worked in this quarter);

in January 2016 - for the fourth quarter of 2015 in the amount of 16,000 rubles;

in April 2016 - for the first quarter of 2016 in the amount of 20,000 rubles.

In this case, when calculating average earnings, the last three bonuses must be taken into account in full. After all, Petrov worked without interruption throughout the first half of 2016. And the bonus for the third quarter of 2015 was calculated taking into account the actual time worked.

But the bonus for the second quarter of 2015 cannot be taken into account in full. After all, it was accrued for a period that was not included in the calculation period. This bonus is recalculated in proportion to the days worked in the billing period. In total, it accounts for 248 working days. Of these, Petrov worked 228. This means that the following bonus amount must be included in the calculation:

15,000 rub. : 248 days × 228 days = 13,790.32 rub.

And the total amount of bonus payments taken into account will be 60,790.32 rubles. (13,790.32 + 11,000 + 16,000 + 20,000).

How do monthly and one-time bonuses affect the calculation of average earnings?

Monthly bonuses. Average earnings take into account bonuses actually accrued in the billing period, but not more than one for each indicator of each month in the billing period. It does not matter for which month they were accrued - the current, previous or any other.

In practice, it is possible that an employee receives two bonuses every month. For example, for saving materials and fulfilling planned tasks. Then, when calculating average earnings, you need to take into account both bonuses for each month of the billing period.

As a rule, monthly payments are taken into account in full. After all, even if a particular month of the billing period is not fully worked out, the bonus based on its results takes this into account.

In addition, monthly bonuses are almost always paid along with the salary for the same month.

Awards that are not tied to a specific time. There are bonuses that are not associated with any time period. For example, for completing a certain task. Such premiums are included in the calculation in the amount actually accrued. After all, their size has nothing to do with whether the employee worked the entire pay period or not, and therefore there is no reason to adjust them.

However, only payments related to a person’s work need to be included in the calculation. That is, one-time bonuses not provided for by the remuneration system are not taken into account. In particular, there is no need to take into account amounts paid to employees on holidays, anniversaries, or on the occasion of the birth of children.

How to take bonuses into account when calculating benefits

When calculating, accounting for premiums is simple. This is largely due to the fact that the maximum amount of absolutely all benefits is limited.

Annual bonuses. Such premiums are taken into account in full, provided that they are accrued in one of the months of the billing period. It doesn’t matter what year the bonus is for. That is, two annual bonuses can be taken into account. It also does not matter whether the billing period has been fully worked out.

Quarterly bonuses. They can also be taken into account in full if they are accrued during the billing period. And again, it does not matter for what period the bonus was paid, how much time was worked and what was the total time for which the money was paid. That is, five quarterly bonuses can be taken into account.

Monthly bonuses. The entire amount of the monthly bonus is included in the earnings of the month for which it is accrued. There are two conditions here. First: the month for which the employee was rewarded must be included in the billing period. Second: the bonus was paid along with the salary.

Other awards. Here you should take into account all other payments for which insurance premiums are accrued to the Federal Social Insurance Fund of the Russian Federation.